Residual uncoated paper and paperboard in roll or sheet form — not captured by more specific SITC headings — encompasses a wide range of base-stock grades used in printing, packaging, and converting operations. Because this is a catch-all 'not elsewhere specified' category, correct classification requires ruling out more specific headings such as newsprint, kraft, or tissue stock before assigning goods here. Basis weight, fiber composition, and surface treatment (or lack thereof) are the key variables customs authorities examine when auditing entries in this heading.

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